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Everyone has got a different opinion, as I just mentioned: from the lecturers who have contacted us to the unions that have contacted us and the university senate, which voted that it had no confidence in you and the University of Edinburgh’s management.
I suppose it is analogous to a retailer charging VAT: if you or I buy a product on which VAT is charged, that is not a tax on business because we have to pay for it.
Other suggestions included allowing client contributions as part of an option to buy a vehicle or cost savings from making lifelong awards and reducing fraud.
Obviously, the Scottish Government is in regular contact with Museums Galleries Scotland and others across the sector to understand the challenges that they face.
Obviously, that will be applied to individual circumstances as part of the process. The students who have contacted me, unlike those who have contacted Mr Greer, are deeply concerned about what is going to happen to their futures.
Much of the talk in recent weeks and months has been about folk looking to move out of urban areas and buy more space, because they are now working from home, but that is a bit of a niche view.
There is not a lot to the front end. We have developed an online form and, when we go live, Revenue Scotland will see the same form as online users see.